Once the timing of the audit has been agreed, we arrange a preliminary meeting with the main client contact (auditee) in order to clarify our understanding of the area/ system to be audited. From this, we prepare a Terms of Reference that details the objectives of the audit, the timing and scope of the areas to be covered. This document is circulated to all appropriate Managers and a start date of the audit is agreed.  The actual fieldwork of the audit will be undertaken by one or more auditors with the assistance and co-operation of key staff in the auditee section. We examine a range of documentation, observe relevant operating practices and may interview staff where required. Occasionally, fieldwork involves data capture through the issue of questionnaires.  Findings are generally discussed with the auditee during the course of the review. At the end of the fieldwork phase, an Audit Report will be prepared and an exit meeting arranged with the key client contact. The purpose of this meeting is to discuss all issues that have arisen during the audit and to ensure that managers accept the context in which they are made.  A Draft Audit Report is circulated to the key contact and all officers with responsibility for implementing audit recommendations. Confirmation of acceptance and an implementation date is requested within three weeks of the date of the draft report.  Upon receipt of the managers' acceptance of recommendations, a final Audit Report, incorporating agreed target dates, will be issued. This is circulated to all officers on the 'draft' circulation list, relevant Directors and the Audit Commission.  We keep a database of all recommendations and regularly follow these up in order to confirm the progress of implementation. We normally issue self certification summaries for managers to confirm progress but, where necessary, we may carry out additional work to verify this.